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Central Excise - Highlights / Catch Notes

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CENVAT Credit - restriction on credit of duty paid availing the ...


CENVAT Credit Denied for Concessional Duty on Imported Coal u/r 3(1) of CENVAT Credit Rules, 2004.

September 25, 2018

Case Laws     Central Excise     HC

CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at concessional rate cannot cannot be treated as duty of excise perse - proviso to rule 3(1) of CENVAT credit Rules, 2004 - credit not allowed.

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